61.assessed level of material misstatement risk 重大错报风险的评估水平 ~&T~1xsFJ
62.simall business 小规模企业 QZs!{sZ
63.accounting system 会计系统 ig!+2g
64.test of control 控制测试 g-A-kqo9
65.walk-through test 穿行测试 0f/<7R
66.communication 沟通 KXy6Eno
67.flow chart 流程图 _-D{-Bu#
68.reperformance of internal control 重新执行 y
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69.audit evidence 审计证据 m*pJBZxd
70.substantive procedures 实质性程序 #R"*c
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71.assertions 认定 }6#
72.esistence 存在 zda 3
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73.occurrence 发生 3Ul*QN{6
74.completeness 完整性 >%G1"d?j
75.rights and obligations 权利和义务 ^#$n~]s
76.valuation and allocation 计价和分摊 ^y::jK
77.cutoff 截止 )UR7i8]!0
78.accuracy 准确性 I0-MRU~[K
79.classification 分类 d~
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80.inspection 检查 $X6h|?3U,
81.supervision of counting 监盘 O?2DQY?jT
82.observation 观察 +R &gqja
83.confirmation 函证 vt
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84.computation 计算 ]`K2N
85.analytical procedures 分析程序 *p U x8yB
86.vouch 核对 6'/ #+,d'
87.trace 追查 khe}*y
88.audit sampling 审计抽样 NOva'qk
89.error 误差 %Zi} MPx
90.expected error 预期误差 }OUt sh ]y
91.population 总体 e=
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92.sampling risk 抽样风险 [~HN<>L@C
93.non- sampling risk 非抽样风险 siI;"?
94.sampling unit 抽样单位 bw7@5=?;
95.statistical sampling 统计抽样 KPF1cJ2N
96.tolerable error 可容忍误差 !zo{tI19
97.the risk of under reliance 信赖不足风险 2ESo2
98.the risk of over reliance 信赖过度风险 p2eGm-Erq
99.the risk of incorrect rejection 误拒风险 X8|,
100. the risk of incorrect acceptance 误受风险 C _Dn{
101.working trial balance 试算平衡表 ~Y;*u]^
102.index and cross-referencing 索引和交叉索引 icg
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103.cash receipt 现金收入 O-^Ma-}
104.cash disbursement 现金支出 z_HdISy0
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 #e"[^_C@!
107.balance sheet date 资产负债表日 XSRsGTCC=
108.net realizable value 可变现净值 \hXDO_U
109.storeroom 仓库 ]9CFIh
110.sale invoice 销售发票 ^
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111.price list 价目表 V`- 9m$
112.positive confirmation request 积极式询证函 `3pW]&
113.negative confirmation request 消极式询证函 +>,I1{u%&
114.purchase requisition 请购单 LoV<:|GTI
115.receiving report 验收报告 x:Y1P:
116.gross margin 毛利 7! Nsm
117.manufacturing overhead 制造费用 TbU#96"~.
118.material requisition 领料单 A^g(k5M*
119.inventory-taking 存货盘点 8LKiS
120.bond certificate 债券 &
21%zPm
121.stock certificate 股票 L0,'mS
122.audit report 审计报告 ?< +WG/(d
123.entity 被审计单位 aN?zmkPpov
124.addressee of the audit report 审计报告的收件人 'L'R9&o<X
125.unqualified opinion 无保留意见 <I?Zk80
126.qualified opinion 保留意见 qX%_uOw:%
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见